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Enrollment Limit:

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Days and Times:

W 5:45-7:45p

Proposed Dates (mini-courses only):

Enrollment Limit:

20

Final Course Requirement:

Take-Home Exam

Assessment types:

Describe “Other”:

Learning Objectives:

Home Program

LL.M

Is Crosslisted:

Yes

Course Type

Seminar

Course Credits

2-3

Practicum Type

None

Course Description:

As an instrument of federalism, the U.S. Constitution plays a vital role in defining state and local governments’ taxing powers. In some instances this is accomplished by express Constitutional provisions; in others, by express or implied grants of authority to the legislative, executive or judicial branches of government. This advanced state and local tax course will explore and analyze Constitutional provisions that limit (and sometimes expand) state and local taxing powers. It will include a historical review of Supreme Court jurisprudence that underscores the inherent complexities and tensions precipitated by the intersection of federalism and the underlying goals embodied within the Commerce Clause, Equal Protection Clause, Import-Export Clause, Privileges and Immunities Clause, and Supremacy Clause, among others. The course also will explore how issues of federalism have shaped various Federal statutory enactments, as well as pending pieces of federal legislation. For example, it will analyze how federalist tensions and statutory dynamics were balanced in a recently proposed congressional bill concerning state and local tax incentives. Additionally, the course will explore the impact of Treaties and international trade laws, as well as their related enforcement mechanisms, which continue to spawn new issues implicating the States’ powers to tax.

Prerequisite Courses:

Federal Income Taxation (formerly Taxation I).

Strongly Recommended Courses:

Recommended Courses:

Mutually Exclusive Courses:

Additional Course Notes:

Students must register for the 3 credit section of the seminar if they wish to write a paper fulfilling the Upperclass Legal Writing Requirement. The paper requirements of the 2 credit section will not fulfill the Upperclass Legal Writing Requirement.

DISTANCE STUDENTS REGISTER FOR CRN#: 10112 (Paper) or 23923 (Exam). This course is open to both on campus and distance students. However, only students enrolled in the Executive LL.M. in Taxation, the Executive LL.M. in Securities & Financial Regulation, the MSL program, and the certificate in State and Local Taxation, may take this course on a distance basis. All J.D. students and resident LL.M. students may not enroll in this course on a distance basis.

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Personal Information

Name

Address

Email

Phone

Job Title(s)

Bio for Richard Capino

Professor Capino is a Principal in EY LLP's National Tax Department in Washington, D.C. Richard provides consultation and support services regarding a wide range of state and local tax and industry specific issues. Professor Capino has over twenty-five years of experience in the area of state and local taxation. He has consulted clients regarding a multitude of state and local tax issues. This includes addressing issues related to corporate income, franchise, sales and use, gross receipts, property, and employment taxes. He has represented clients in various state and local tax controversy matters. In addition, Richard has served as the Law Clerk for both the Maryland Tax Court and the Maryland Attorney General's Civil Litigation Division. He currently serves as a Faculty Member (Classroom and Distance Learning Option) in the Georgetown Law, State and Local Taxation Certificate Program. He has been a member of the Maryland and American Bar Associations. Professor Capino has served as a guest lecturer at the University of Baltimore and American University Masters of Taxation programs and has presented various state and local tax topics before the Maryland Association of Certified Public Accountants, Multistate Tax Forum;Continuing Education for Certified Public Accounts (CPE);Tax Executives Institute (TEI);and Advanced State and Local Tax Institute: Georgetown University Law Center Continuing Legal Education. He has been published in the State and Local Tax Lawyer, Tax Management: Multistate Tax Report, The Journal of Multistate Taxation, Interstate Tax Highlights, and State Tax Notes Today. He has also served as a member of the Editorial Board of the State and Local Tax Lawyer, published by the Section of Taxation, American Bar Association. Previous courses include: Graduate Seminar: Comparative State and Federal Taxation, Graduate Honors Seminar: State and Local Taxation, Graduate Seminar: Current Issues State and Local Taxation, Independent Supervised Tax Topics Research, and Seminar: Introduction to State and Local Research.